Premium Group (7199) · PolicyRestated
Recognition of right-of-use assets and lease liabilities under IFRS 16
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.
4entries
6years
0from disclosures
How it moved
Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 148 companies write about · 2 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 148 companies compared. The sentences above are computed from all 148.Full recordFilings, disclosures and news, newest first
- FY2024RestatedAnnual report
「For leases, the company recognizes lease liabilities and right-of-use assets on the lease commencement date.」
The company continues to apply the accounting policy of recognizing right-of-use assets and lease liabilities in accordance with IFRS 16. - FY2020-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the Group has applied IFRS 16 Leases (hereinafter, “IFRS 16”).」
The company continues to apply IFRS 16 from the first quarter and the accounting policy of recognizing right-of-use assets and lease liabilities. - FY2020-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the Group has applied IFRS 16 Leases (hereinafter, “IFRS 16”).」
The company continues to apply IFRS 16 from the first quarter and the accounting policy of recognizing right-of-use assets and lease liabilities. - FY2020-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the Group has applied IFRS 16 Leases (hereinafter, “IFRS 16”).」
IFRS 16 was applied from 1 April 2019, and right-of-use assets and lease liabilities of ¥430.495 million each were additionally recognized.